41.   While conceding the meetings took place, Merrill officials say any settlement offers were forwarded by Popejoy, and were immediately rejected by Merrill Lynch.

42.   Paul Lackie, a Comair captain and union spokesman, said the phone calls started after pilots overwhelmingly rejected a settlement offer from federal mediators.

43.   About half of the victims have settled with the IRS, which has made a new settlement offer to the rest.

44.   But some women declined the settlement offer, and Dow Corning faces the risk of losing billions of dollars more because of those who refused.

45.   City Attorney James K. Hahn proposed the settlement offer in a memo obtained by the Times.

46.   Earlier this year, the Raiders rejected a proposed settlement offer from the city and county.

47.   Family members have expressed anger over what they describe as paltry settlement offers from SilkAir, which is owned by the most profitable carrier in Asia.

48.   He said Thursday that he knew of no specific settlement offers.

49.   In filing their suit, the plaintiffs automatically rejected the settlement offer and are now unable to claim it.

50.   In Zurich, a spokesman for the Credit Suisse Group denied reports of a settlement offer.